Based On The Program As-sessment Rating Tool Of A Practical Research On Reforming Of Performance Budgeting

Performance budget is public budget research and governmentperformance management in the forefront of the subject, both theoreticalresearch value and practical significance. This paper will explore thegovernment use Program As-sessment Rating Tool (abbr.PART). In thereform of the performance budget theory and practice, this is going toresearch of reforming basic experience&future prospect to theperformance budget. Based on these examinations,it's try to seeking thepossible path of China's performance reform from foreign experience。This paper based on the project of the performance budgeting toolrating for the study of the subject. In the introduction describes theresearch budget problem performance of purpose and meaning, discussesthe domestic and foreign government performance budget of the researchstatus and the problems existing in the research, the final statement of the basic research paper ideas, methods, structure and innovations.Paper mainly divided into three main parts:Firstly, the theoretical foundation of the performance budgeting. thispaper defines the research of "performance budget" concept, the paperreviews the domestic and overseas scholars and government about"performance budget" the main ideas of the definition and try to review;Second, from public managers (agent) and citizens (principal) twoperspective expounds "government performance" the elements of thestructure, and based on this, summarizes the performance budgetingelements structure; Finally, this paper discusses and analyzes theperformance budget reform of significance of reference to the budgettheory, analyses the entrusted agent theory-and new public managementtheory and the relationship between the performance budgeting, toobserve and direct the performance budget reform practice providestheory basis.Secondly, we focus on performance analysis of the status to budgetwith PART tool. In this paper, in Shanghai min hang district performancebudgeting model as an example, Reviews in2008-2012, min hang districtof Shanghai in the field of public service and the people's livelihoodperformance budget reform process;Explains the key programas-sessment rating tool of performance budgeting projects projectclassification, benchmark set, performance evaluation, project evaluation process and problems of the improved framework; On the basis ofsummarizing the reform of the performance budgeting basic experienceand the main features, and in the light of the problems in the process ofreform, analyzes the existing system prevented performance informationacquisition and performance results using reason.Thirdly, the United States based on the PART of the performancebudgeting tool of the enlightenment. Deep comparison in the reform ofthe performance budgeting project evaluation process and problemsrating tool frame of difference to reveal China performance budgetreform the development direction and trend; The experience abroad at thesame time, further analysis performance budget result drive governmentto improve performance of incentive mechanism, this paper discusses thespecific background system play performance budget result optimalutility of possible way.